Hello any thanks you for using Just Answer. You can deduct expenses for a child in nursery school, pre-school or similar program for children below the level of kindergarten. You cannot deduct the costs of your child to attend kindergarten or a higher grade.. However, expenses for before- or after-school care of a child under the age of 13 can be deductible as child care. Use IRS Form 2441 to claim the credit.
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To claim the child care credit on form 2441 - your expenses must be to provide care for a qualifying person. Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection.
The IRS specifically noted that Summer school and tutoring programs are not for care.
So unfortunately - you may not claim payments to private tutor for my elementary age child on form 2441.
You may not deduct educational expenses unless they are for higher education.
Unfortunately payments to a private tutor for my elementary age child may not be deducted on your tax return.
Sorry if you expected a different answer.